The Audit Risks in the Technology-Based Startups- A Perspective from a Sample of Auditors in Algeria

Abstract

This study aims at analyzing the audit risks in the technology-based startups and their effect on the quality and independence of the auditors. It uses the analytical method and relies on questionnaires administered to auditors and field experts. Findings show the importance of focusing on the inherent, control, and detection risks through improving the methodologies of audit and control. Finally, the study provides recommendations for the startups auditors to guarantee the improvement of the audit quality and maintain their independence.